SI Resources, LLC v. Castlemann

This case presents question as to whether trial court properly dismissed plaintiff’s complaint seeking order to void tax deed that had been issued to defendant, where defendant, as purchaser of tax deed, had failed to take out and record said deed within one year of redemption period expiration date as required by section 22-85 of Property Tax Code. Appellate Court, in affirming trial court, found that plaintiff could not use section 22-85 to void tax deed, where: (1) section 22-45 of Property Tax Code provided that tax deed is incontestable except under three circumstances; and (2) instant request under section 22-85 did not fall within instant three exceptions.